Fill - Free fillable IA 102 Amended Return Schedule (State of Iowa

IA 102 Amended Return Schedule

tax.iowa.gov

41-171a (10/09/2020)

Name: _______________________________________________________ Tax period: ________________

Social Security Number: __________________________ or FEIN: _________________________________

Purpose of Schedule

This schedule is used to report and explain any changes to a previously-filed Iowa income or franchise tax

return. You must include this schedule with your amended return. Although these instructions generally

describe Iowa law for tax changes occurring after July 1, 2020, this form is not tax-year specific and may be

used to report changes to any tax year.

Who Must File

Include this schedule with your amended return if you are filing an amended Iowa income or franchise tax

return using any of the following forms:

• IA 1040 Individual Income Tax Return

• IA 1040C Composite Individual Income Tax Return for Nonresidents

• IA 1041 Fiduciary Return

• IA 1065 Partnership Return of Income

• IA 1120F Franchise Return for Financial Institutions

• IA 1120S Income Tax Return for S Corporations

This schedule is not required to be filed with the following forms:

• IA 1040X Amended Individual Income Tax Return

• IA 1120X Amended Corporation Income Tax Return

Check the tax return this schedule is included with:

IA 1040

☐

IA 1040C

☐

IA 1041

☐

IA 1065

☐

IA 1120F

☐

IA 1120S

☐

Other

☐

Reason for amendment—Choose one from list below:

Reason Code: _______________________

1. Net operating loss (IA 1040 only).

2. Protective claim.

3. Federal amended return.

4. Federal audit change.

5. Federal centralized administrative adjustment request (AAR).

6. Federal centralized partnership audit change. You must also file an IA 103 if you are a pass-

through entity electing to pay on the owners’ behalf.

7. Iowa pass-through audit change. You must also file an IA 103 if you are a pass-through entity

electing to pay on the owners’ behalf.

8. Other (explain on page 2 of this Schedule).

Pass-through owners—

If you are amending your return to report changes from a pass-through entity

in which you are an owner or beneficiary, identify that pass-through entity below:

Name of pass-through entity: _________________________________________________________________

Address: _________________________________________________________________________________

City: ______________________________________ State: ____________________ ZIP: _________________

FEIN: ___________________________________________________________________________________

Did you receive an amended Iowa Schedule K-1? Yes

☐

IA 102 Amended Return Schedule, page 2

41-171b (10/09/2020)

Explanation

of changes to income,

deductions, or credits:

Enter the line reference from your amended return for which you are reporting a change and give the reason

for each change. Enclose a copy of any supporting schedules, worksheets, and documentation to

substantiate the changes. If changes are the result of a federal audit, enclose the audit findings or, if

relevant, any other document showing the final federal adjustments and final determination date. For

changes to an individual income tax return, indicate how changes are allocated between spouses. If you

chose “other” as a reason for amendment, explain your reason for amending here.

Explanation of refund or amount due on the amended return (if applicable):

As last reported C

orrected amount

1. Tax before credits. ............................................................ 1a. ______________ 1b. ________________

2. Credits. Do not include previous estimates or withholding. . 2a. _____________ 2b. ________________

3. Subtract line 2b from line 1b. ................................................................................ 3

. ___________________

As last reported Corrected amount

4. Tax amount previously paid. Include previous estimates

or withholding. Do not include penalty, interest or fees. ..... 4a. _______________ 4b. ________________

5. Subtract line 4b from line 3... ................................................................................ 5

. ___________________

6. Overpayment on previous filing(s). Include any amounts requested

as r

efund or any amount credited to a future tax period ........................................ 6._________________

7. Add line 5 to line 6. If positive, this is the amount of tax you owe.

If negative, this is the refund amount .................................................................... 7._________________

8. Penalty. ............................................................................................................... 8._________________

9. Interest. ............................................................................................................... 9._________________

10. Total refund requested on amended return, or amount due with amended return

dd lines 7 through 9 and enter here. ................................................................. 10.

___________________

Include this schedule with your amended return

IA 102 Amended Return Schedule Instructions, page 1

41-171c (10/09/2020)

Purpose of Schedule

This schedule is used to report and explain any

changes to a previously-filed Iowa income or

franchise tax return. You must include this

schedule with your amended return. Although

these instructions generally describe Iowa law for

tax changes occurring after July 1, 2020, this

form is not tax-year specific and may be used to

report changes to any tax year.

Who Must File

Include this schedule if you are filing an amended

Iowa income or franchise tax return using any of

the following forms:

• IA 1040 Individual Income Tax Return

• IA 1040C Composite Individual Income Tax

Return for Nonresidents

• IA 1041 Fiduciary Return

• IA 1065 Partnership Return of Income

• IA 1120F Franchise Return for Financial

Institutions

• IA 1120S Income Tax Return for S

Corporations

This schedule is not required to be filed with the

following forms:

• IA 1040X Amended Individual Income Tax

Return

• IA 1120X Amended Corporation Income Tax

Return

Refund Claims

Requests for refund must be filed within three

years of the due date of the original return,

including extensions, or within one year after the

payment of the tax.

Refund requests resulting from an Internal

Revenue Service (IRS) audit after the above

deadline has expired must be filed within one

year of the final determination date of the IRS

audit adjustment. Include with your amended

Iowa return a copy of the federal document that

shows the final determination and explains the

final federal adjustments. For more information,

see Iowa Code § 422.73. Special rules and

timelines exist for reporting and claiming a refund

resulting from a centralized partnership audit

change. For more information, see Iowa Code §

422.25A and the description below of federal

centralized partnership audits.

Federal Tax Changes

Even if other assessment deadlines have

expired, the Department may make a

determination of the correct tax owed at any time

within one year after receiving sufficient notice of

a change to Iowa tax liability resulting from a

federal audit (including a federal centralized

partnership audit) or a federal amended return

(including a federal centralized AAR). For notice

to be sufficient, you must file an amended Iowa

return and include a copy of the federal amended

return or, in the case of a federal audit, a copy of

the federal document that shows the final

determination and explains the final federal

adjustments. For more information, see Iowa

Code § 422.25.

Federal Centralized Partnership Audit Regime

Prior to tax year 2018, federal partnership audit

adjustments and tax collection was generally

administered at the partner level. For tax years

2018 and forward, the IRS makes audit

adjustments and generally collects taxes at the

partnership level for partnerships subject to the

federal centralized partnership audit regime. If a

partnership under this regime is audited by the

IRS resulting in adjustments that affect Iowa tax

liability, the partnership and its direct and indirect

partners must follow certain procedures and

timelines for reporting the adjustments to Iowa

and paying the resulting Iowa tax, even if the

partnership or partners were not responsible for

filing a federal amended return or paying

additional federal tax. Similar procedures and

timelines also apply to an affected partnership

and its direct and indirect partners for

amendments to returns requested on a

centralized AAR. For more information, see Iowa

Code § 422.25A.

Iowa Pass-Through Entity Audits

For tax year 2020 and forward, any audit of a

pass-through entity (partnership, S corporation,

fiduciary) by the Department will be conducted

solely at the pass-through entity level. If a pass-

through entity is audited by the Department

resulting in adjustments to Iowa tax liability, the

pass-through entity and its owners must follow

certain procedures and timelines for reporting the

adjustments to Iowa and paying any resulting

Iowa tax. For more information, see Iowa Code

§§ 422.25B and 422.25C. These provisions may

be applied to a tax year prior to 2020 if the

Department, the pass-through entity, and the

pass-through entity owners agree.

Reasons for Amendment

Code 1 – Net operating loss

Use Code 1 if you are filing an IA 1040

amended return to carry back an Iowa net

operating loss (NOL) from a previous tax year.

IA 102 Amended Return Schedule Instructions, page 2

41-171d (09/29/2020)

Code 2 – Protective Claim

Use Code 2 if you are filing a protective claim

for refund because your right to a refund is

contingent on unresolved events. You must

include a detailed explanation of your claim

and the contingencies affecting your claim.

Code 3 – Federal Amended Return

Use Code 3 if you are reporting changes to

Iowa tax liability resulting from a federal

amended return. Include a copy of your federal

amended return. Also use this code if you are

a direct or indirect partner in a partnership and

you are reporting changes resulting from the

alternative reporting procedures under IRC §

6225(c)(2)(B). Include any federal forms or

documents supporting and describing your

alternative reporting procedure.

Code 4 – Federal Audit Change

Use Code 4 if you are reporting changes to

Iowa tax liability resulting from a federal audit

(other than a federal centralized partnership

audit described below). Include a copy of your

federal amended return, if one was filed, and

the federal document that shows the final

determination and explains the final federal

adjustments.

You must sufficiently report the changes to the

Department and pay the additional Iowa tax

within 180 days of the final determination date.

Code 5 – Federal Centralized

Administrative Adjustment Request (AAR)

Use Code 5 if you are reporting changes to

Iowa tax liability resulting from the filing of a

federal centralized AAR, either as the

partnership itself or as a direct or indirect

partner of the partnership. A partnership and

its direct and indirect partners must follow

certain procedures and timelines for reporting

Iowa adjustments and paying Iowa tax

resulting from a federal centralized AAR, even

if the partner was not responsible for filing a

federal amended return or paying additional

federal tax. For more information, see Iowa

Code

§ 422.25A. If you are the amending

partnership, include a copy of the federal AAR

you filed. If you are a direct or indirect partner,

include a copy of your amended Iowa Schedule

K-1, if you received one, and any federal forms or

documents describing your share of the federal

adjustments.

Code 6 – Federal Centralized Partnership

Audit Change

Use Code 6 if you are reporting changes to

Iowa tax liability resulting from a federal

centralized partnership audit, either as the

audited partnerhsip itself or as a direct or

indirect partner of the audited partnership. A

partnership and its direct and indirect partners

must follow certain procedures and timelines

for reporting Iowa adjustments and paying

Iowa tax resulting from a federal centralized

partnership audit, even if the partnership or

partner was not responsible for filing a federal

amended return or paying additional federal

tax. For more information, see Iowa Code §

422.25A.

Under certain circumstances, a partnership or

other pass-through entity may elect to pay the

Iowa tax on behalf of its owners. For more

information, see the IA 103 Pass-through

Election to Pay Return and Voucher.

If you are the audited partnership, include a

copy of the the federal document that shows

the final determination and explains the final

federal adjustments. If you are a direct or

indirect partner, include a copy of your

amended Iowa Schedule K-1, if you received

one, and any federal forms or documents

describing your share of the federal

adjustments.

Code 7 – Iowa Pass-through Entity Audit

Change

Use Code 7 if you are reporting changes to

Iowa tax liability resulting from an Iowa pass-

through entity audit, either as the audited

pass-through entity or as a direct or indirect

owner of the audited pass-through entity. An

audited pass-through entity and its direct and

indirect owners must follow certain procedures

and timelines for reporting Iowa adjustments

and paying Iowa tax resulting from an Iowa

pass-through audit. For more information, see

Iowa Code § 422.25C.

Under certain circumstances, a pass-through

entity may elect to pay the Iowa tax on behalf

of its owners. For more information, see the IA

103 Pass-through Election to Pay Return and

Voucher.

If you are a direct or indirect owner of the

audited pass-through entity, include a copy of

your amended Iowa Schedule K-1.

IA 102 Amended Return Schedule Instructions, page 3

41-171e (09/29/2020)

Code 8 – Other

Use Code 8 if you are amending your Iowa

return for a reason other than one described in

Codes 1-7. You must include a description of

your other reason for amending.

Explanation of Refund or Amount Due on

Amended Return Line Instructions

Complete this section to explain the changes

to your tax, penalty, or interest as reported on

your amended return, if applicable. Amounts

reported on this schedule are only a summary

and explanation of the calculations on your

actual amended return. If the amounts

reported on this schedule conflict with the

amounts reported on your amended return,

your amended return will control.

Line 1:

Enter the Iowa tax before credits as

last reported and as corrected on your

amended return.

Line 2:

Enter your Iowa tax credits as last

reported and as corrected on your amended

return. Credits reported on this line include any

refundable or nonrefundable tax credit except

credits for estimated tax paid or credits for

withholding.

Line 4:

Enter the tax amount previously paid

before the filing of your amended return. Enter

the tax as last reported and as corrected on

your amended return. Include previous

estimated tax payments and withholding. Do

not include any penalty, interest, or penalty for

underpayment of estimated tax you previously

paid.

Line 6:

Enter the amount of overpayment from

your previous filing(s). Include any amounts

requested as a refund and any amount

credited to a future tax period. Do not include

any interest you may have received on your

refund.

Line 8:

Enter the penalty you calculated on

your amended return, if any. Consult your

specific return type for additional information

on penalties.

Line 9:

Enter the interest you calculated on

your amended return, if any. Consult your

specific return type for additional information

on interest.

Line 10:

Add lines 7 through 9. Positive

amounts represent the amount due with your

amended return and should correspond with

the amounts shown due on your amended

return. Negative amounts represent your

refund amount and should correspond with the

refund requested on your amended return

unless you applied an amount to next period’s

estimated tax.

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